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A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets

Author

Listed:
  • Amelia, Verra Rizki

    (Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University)

  • Pratama, Pratama

    (Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University)

  • Ramadhan, Muhammad Abshar Noer

    (Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University)

  • Lampang, Muhammad Aji

    (Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University)

  • Pratama, Mar’elfan Hadi

    (Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University)

  • Mentari, Theresia

    (Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University)

  • Widyaningsih, Dhina Sri

    (Accounting Studies Program, Faculty of Economics and Business, Palangka Raya University)

Abstract

The digital revolution in accounting is a major change that affects the way we view, manage, and report financial information. One form of the digital revolution in accounting is the emergence of blockchain technology and Triple-entry Accounting (TEA). This research aims to examine the application of triple-entry accounting with blockchain in the recording of crypto assets. This research uses a qualitative approach with a systematic literature review using the WATASE UAKE platform. This method summarizes research from many sources into specific topics based on items determined by the researcher. The results show that the application of blockchain technology can help achieve a country's economic development goals and can establish more secure, transparent, and efficient business practices by reducing various existing risks.

Suggested Citation

  • Amelia, Verra Rizki & Pratama, Pratama & Ramadhan, Muhammad Abshar Noer & Lampang, Muhammad Aji & Pratama, Mar’elfan Hadi & Mentari, Theresia & Widyaningsih, Dhina Sri, 2024. "A Systematic Literature Review of Blockchain-Based Triple-Entry Accounting in Crypto Assets," Jurnal Bisnis Mahasiswa, Aksara Indo Rajawali, vol. 4(4), pages 505-517, October.
    • Handle: RePEc:ris:jbmaha:0010
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    Keywords

    Cryptocurrency; Blockchain; Accounting Technology; Systematic Literature Review;
    All these keywords.

    JEL classification:

    • E44 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - Financial Markets and the Macroeconomy
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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